Get Instruction W-8 EXP (Rev. August 2001). Instructions For Form W-8EXP: Certificate Of Foreign

A W-8 form is a document that the Internal Revenue Service (IRS) requires foreign entities—individuals and corporations—to fill out if they have financial dealings within the US.

Chapter 4 status refers to the status of an individual or company under FATCA, the Foreign Account Tax Compliance Act. It can be used to identify U.S. residents who invest offshore. It also helps categorize foreign vendors doing business with U.S. companies.

Foreign vendors do not complete the Substitute Form W-9; foreign persons or entities must submit one of five available forms. The vendor must determine the one most appropriate to their United States tax status for reportable transactions.

Form W-8BEN is used by foreign vendors who are individuals to confirm that they are not U.S. taxpayers.

Form W-8BEN You must submit the form regardless of whether you are claiming a reduced withholding. Form W-8BEN is used by foreign individuals who receive nonbusiness income in the U.S., whereas W-8BEN-E is used by foreign entities who receive this type of income.

Generally, a Form W-8EXP remains in effect indefinitely until a change of circumstances makes any information provided on the form incorrect.

A foreign government must provide Form W-8EXP to establish eligibility for exemption from withholding for payments exempt from tax under section 892 or for purposes of establishing its status as an exempt beneficial owner. Intergovernmental agreement (IGA). An IGA means a Model 1 IGA or a Model 2 IGA.

To avoid withholding, foreign vendors that are business entities must have a U.S. employer identification number (EIN) and must submit a properly completed IRS Form W-8BEN, W-8ECI, W-8EXP, or W-8IMY, as appropriate.